Penalties should not be imposed solely for technical errors lacking any intent to evade tax


Last updated: 16 February 2024

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in the case of Rawal Wasia Yarn Dying (P.) Ltd. v. Commissioner Commercial Tax [Writ Tax No. 352 of 2023 dated January 16, 2024] held that the invoice itself contains the details of the truck, the error committed is technical only and without any intention to evade tax. Hence, there is no requirement to levy penalty under Section 129(3) of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Citation :
Writ Tax No. 352 of 2023 dated January 16, 2024

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Bimal Jain
Published in GST
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